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that his own criminal lawyer was paid. But his understanding
that filing a legitimate return and paying the tax shown thereon
as due could reveal a link to criminal activity had not
disappeared. Petitioner has stipulated that he knew that he was
required to file returns and pay taxes for 1986 and 1987.
Based upon the clear link between petitioner's fear of
criminal prosecution, and his deliberate attempt to evade paying
his taxes, we infer that petitioner had the requisite fraudulent
intent. The pressures that petitioner was under, and any sense
that he was simply overwhelmed by events, do not rebut our
conclusion, especially in light of the continuing nature of
petitioner's fear of criminal prosecution. The combination of
the other indicia of fraud and petitioner's fear that filing
adequate returns and paying taxes for 1986 and 1987 would
increase his vulnerability to criminal prosecution is clear and
convincing evidence of fraudulent intent to evade paying taxes.
iii. Portion of underpayment attributable to fraud
Once the underpayment is established, respondent need only
establish that some portion stems from fraud, sec. 6653(b)(2);
Otsuki v. Commissioner, 53 T.C. 96, 105 (1969); Meier v.
Commissioner, 91 T.C. at 303, thereby shifting to petitioner the
burden of showing, by a preponderance of the evidence, the part
of the underpayment that does not stem from fraud. The clear and
convincing evidence in the record links the fraud to at least
part of each year's underpayment. Petitioner stipulated that he
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